Per V.K. Agrawal :

The issue involved in this appeal filed by M/s. MX Software Pvt. Ltd. is whether the Xerox document Centre DCS 230ST is classifiable as a printer under sub Heading 8471.60 of the First Schedule to the Customs Tariff Act as claimed by them or under sub Heading 8479.89 as confirmed by the Commissioner (Appeals) in the impugned order dt. 28.8.98.

2. Shri R. Parthasarathy, Ld. Advocate, submitted that the impugned goods is a Digital Laser Printer with a Scanner mounted on the top of the Print engine and an inbuilt modem for fax transmission/reception; that the impugned product is a multifunction product; that the digital printing is the principal function and as per Note 3 to Section XVI of the Customs Tariff it is classifiable under Sub Heading 8471.60. The Ld. Counsel, further, submitted that as the Laser Printer is for automatic data processing machine it is specifically covered under Heading 84.71; that Note 5B to Chapter 84 is not applicable to the present matter; that Note 5B is applicable only for the purpose of determining when a unit may form part of an automatic data processing system and the said note is not applicable for classifying separately present